Section 1. Amend § 102(3), Title 26 of the Delaware Code by striking paragraph d. in its entirety and replacing it with a new paragraph d. to read as follows:

“d. Any accumulated deferred and unamortized income tax liabilities and investment credits, adjusted to reflect any accumulated deferred income tax assets including, but not limited to, those arising from the payment of alternative minimum tax, related to plant included in paragraph a. above, plus”.